Technical Resources

Technical Resources covers the nuts and bolts of the retirement plan market, focusing on IRS and DOL regulations, ERISA litigation, fiduciary governance and more.

 

 


Technical Resources

Technical Resources

By ASPPA Net Staff5/4/2015 • 0 Comments

ASPPA in an April 30 comment letter made suggestions regarding projects and guidance the IRS should pursue in its 2015-2016 Priority Guidance Plan. READ MORE

By ASPPA Net Staff5/1/2015 • 0 Comments

The Financial Accounting Standards Board Emerging Issues Task Force has issued an FASB Exposure Draft containing proposed updates to accounting standards for defined benefit and defined contribution plans. READ MORE

By ASPPA Net Staff4/30/2015 • 0 Comments

The Department of Labor has filed a lawsuit alleging that a profit-sharing plan lost more than $4 million when fiduciaries engaged in self-dealing and conflicted transactions involving plan assets when they caused the plan to pay excessive fees. READ MORE

By ASPPA Net Staff4/30/2015 • 0 Comments

The Financial Accounting Standards Board (FASB) in Accounting Standards Update 2015-04, “Compensation — Retirement Benefits” (Topic 715) has updated its treatment of the measurement date of an employer’s defined benefit obligation and plan assets. READ MORE

By ASPPA Net Staff4/30/2015 • 0 Comments

On May 5, an ASPPA webcast will bring you up to speed on the historical and political context of the Department of Labor’s new fiduciary proposal, the 2010 proposal and why it failed, and the details and implications of the 2015 proposal.
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By ASPPA Net Staff4/28/2015 • 0 Comments

A new legislative proposal wouldn’t just require employers to offer a retirement plan — it would mandate employer contributions too. READ MORE

By ASPPA Net Staff4/27/2015 • 0 Comments

At this year’s ASPPA Chicago Regional Conference, Commissioner of the IRS Tax Exempt and Governmental Entities Division Sunita Lough will be addressing whether the IRS will limit the ability of plan sponsors to obtain a determination letter for individually designed plans.
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By ASPPA Net Staff4/24/2015 • 0 Comments

The Department of Labor will not extend the 75-day comment period for its conflict-of-interest rule, Labor Secretary Thomas Perez said April 23. READ MORE

By John Iekel4/24/2015 • 0 Comments

The IRS in a recently released private letter ruling (PLR) said that transfers of surplus pension assets can be used to cover health benefits funded under a Code Section 401(h) account. READ MORE

By Mike Bushnell4/23/2015 • 0 Comments

For an increasing number of Americans, work is where they expect to learn about saving for retirement — and a growing number of employers are trying to help.
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By ASPPA Net Staff4/22/2015 • 0 Comments

The Pension Benefit Guaranty Corporation has proposed a new requirement that multiemployer plans file certain forms electronically.
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By ASPPA Net Staff4/17/2015 • 0 Comments

The IRS found in its 401(k) Nonqualified Plans Project that plan sponsors sometimes enter information on the form that indicate that their plan is not qualified. READ MORE

By ASPPA Net Staff4/16/2015 • 0 Comments

The Department of Labor’s long-awaited fiduciary reproposal claims to protect consumers from “conflicts of interest” in retirement advice — but at what cost? READ MORE

By ASPPA Net Staff4/15/2015 • 0 Comments

Industry insider and fiduciary geek Pete Swisher has penned a timely and insightful piece on the history and potential future impact of the Department of Labor’s new “conflict of interest” proposal.
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By ASPPA Net Staff4/15/2015 • 0 Comments

The Investment Company Institute says the Obama administration relied on "fatally flawed" research in supporting its push for an expansion of the “conflicted advice” rule released April 14. READ MORE

By John Iekel4/14/2015 • 0 Comments

It’s been a long time coming, but after a nearly five-year odyssey the Department of Labor on April 14 unveiled a proposed regulation that redefines who a plan fiduciary is — and makes it clear that the Obama administration intends the rule to be a way to increase consumer protections for plan sponsors, fiduciaries, participants, beneficiaries and IRA owners. READ MORE

By ASPPA Net Staff4/10/2015 • 0 Comments

The Treasury Inspector General for Tax Administration recently issued a report on how well the IRS identifies and addresses excess contributions to IRAs and made recommendations regarding how the IRS can do a better job. READ MORE

By John Iekel4/10/2015 • 0 Comments

Small defined benefit plans that have received audit waivers need more frequent review, says the Department of Labor’s Inspector General in a report concerning EBSA’s oversight of small plans claiming the audit waiver. READ MORE

By Nevin Adams4/8/2015 • 0 Comments

Industry pundits (and many advisors) continue to tout retirement plan lifetime income options but current trends don’t appear favorable, according to John Haley, Chief Executive Officer at Towers Watson. READ MORE

By Nevin Adams4/6/2015 • 0 Comments

Plans that have, or have been contemplating, automatic enrollment features just got some good news from the Internal Revenue Service. READ MORE

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